Hawaii Administrative Rules
Title 17 - DEPARTMENT OF HUMAN SERVICES
Department of Human Services
Chapter 663 - SPECIAL SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM HOUSEHOLD
Subchapter 6 - HOUSEHOLDS WITH SELF EMPLOYMENT INCOME
Section 17-663-71 - Costs of producing self-employment income - allowable exclusions

Universal Citation: HI Admin Rules 17-663-71

Current through August, 2024

(a) Costs of producing self-employment income shall be calculated by anticipating the monthly allowable costs of producing the self-employment income. The expenses shall include, but shall not be limited to, the identifiable costs of:

(1) Labor (wages paid to an employee or work contracted out);

(2) Stock (inventory);

(3) Raw materials (used to make a product);

(4) Seed and fertilizer (for farming);

(5) Interest paid to purchase income producing property such as equipment or capital assets;

(6) Insurance premiums;

(7) Taxes, assessments, and utilities paid on income producing property;

(8) Service and repair of income producing property (including automobiles);

(9) Rental of business equipment and property;

(10) Advertisement;

(11) Licenses and permits;

(12) Legal or professional fees;and

(13) Business supplies; and

(14) Payments on the principal of the purchase price of income producing real estate and capital assets, equipment, machinery, and other durable goods.

(b) The following costs of producing self-employment income shall not be allowed:

(1) Net loss sustained in any prior period;

(2) Federal, state, and local income taxes, money set aside for retirement purposes, and other work related personal expenses such as transportation costs to and from work included in the twenty per cent earned income deduction;

(3) Salaries paid to any household member, including the self-employed individual; and

(4) Depreciation.

(c) Some items such as automobiles and real property, may be for both business and personal use of the household. In these instances, the branch shall prorate the portion of the expense attributable to business use.

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